Town of Phippsburg 2012 Annual Report

2012 ANNUAL REPORT
express an opinion or provide any assurance on the information because the limited procedures
do not provide us with sufficient evidence to express an opinion or provide any assurance.
Our audit was conducted for the purpose of forming opinions on the financial statements
that collectively comprise the Town of Phippsburg’s financial statements as a whole. The introductory
section, combining and individual nonmajor fund financial statements, and statistical
section are presented for purposes of additional analysis and are not a required part of the financial
statements. The combining and individual nonmajor fund financial statements are the responsibility
of management and were derived from and relate directly to the underlying accounting
and other records used to prepare the financial statements. The information has been
subjected to the auditing procedures applied in the audit of the financial statements and certain
additional procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare the financial statements or to the financial
statements themselves, and other additional procedures in accordance with auditing standards
generally accepted in the United States of America. In our opinion, the information is fairly
stated in all material respects in relation to the financial statements as a whole. The introductory
and statistical sections have not been subjected to the auditing procedures applied in the
audit of the basic financial statements and, accordingly, we do not express an opinion or provide
any assurance on them.
Note: The complete audit is on file at the Town Office for review.
(R) Ken Kellogg, Bill Rollins, and Deb Redinger
from Legion Post 621 decorate the Memorial
Park for Christmas
(BR) Dedication of Memorial Tree and walkway
at the Popham Chapel House
Paul Gamache Photo
(B) Derek Freeman, Assistant ACO and Legion Post
216 member, at a flag disposal ceremony
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